| dc.description.abstract | The aim of the research was to know some factors which influence the
punctuality in presenting.financial report of manufacturing company registered in the
Indonesia Stock Exchange in the period of 2008-2010. This research was descriptive
quantitative. The population was 193 manufacturing companies which were
registered in the Indonesia Stock Exchange. 82 of them were used as the samples,
using purposive sampling method. The data were analyzed by using logistic
regression test. The data used in the research were secondary data which came from
the financial report publicized by the manufacturing companies registered in the
Indonesia Stock Exchange. The result of the hypothetical test showed that profitability
did not have any significant influence on the punctuality of presenting the companies '
financial report, that the size of the companies did not have any significant influence
on the punctuality of presenting the financial report, that solvency did not have any
significant influence on the punctuality of presenting the financial report, that the
auditors' reputation did not have any significant influence on the punctuality of
presenting the financial report, that the type the accountants' income did not have
any significant influence on the punctuality of presenting the financial report, and
that the change of auditors also did not have any significant influence on the
punctuality of presenting the financial report in the period of 2008-2010. | en_US |
